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Autor:innen: 
Erscheinungsjahr: 
2022
Schriftenreihe/Nr.: 
DIW Discussion Papers No. 2022
Verlag: 
Deutsches Institut für Wirtschaftsforschung (DIW), Berlin
Zusammenfassung: 
This paper investigates the dynamic effects of tax changes on the cross-sectional distribution of disposable income in the United States using a narrative identification approach. I distinguish between changes in personal and corporate income taxes and quantify the distributional effects on families and business owners. I document that tax changes affect incomes along the distribution differently and that the family status and the source of income matters. Tax reductions benefit high incomes and disadvantage lower incomes. Entrepreneurs and families benefit more from tax cuts than individuals without business income and non-families.
Schlagwörter: 
Income Distribution
Functional Vector Autoregressions
Tax Policy Shocks
JEL: 
C11
C32
E32
E62
Dokumentart: 
Working Paper

Datei(en):
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